Italy’s 2025 financial manoeuvre and the building bonuses, what’s changing?

With the approval of Italy’s 2025  Budget Law, the rules for accessing and using the various building bonuses have also changed. For example, the Superbonus, Ecobonus, Renovation Bonus and Sismabonus rates have been revised, and income-related limits have been introduced, which will condition access to the benefits from now on. 

The Ecobonus and other  bonuses  

The Ecobonus consists of a tax deduction for work carried out on properties, aimed at cutting energy consumption, such as the purchase and installation of solar panels or the replacement of winter air conditioning systems with hybrid appliances consisting of heat pumps integrated with condensation boilers. This year the allowance will fall to 50% for principal homes and 36% for other properties. In 2026 and 2027 it will be further reduced to 36% for principal homes and 30% for other properties. There is also a step change with regard to boilers: as stipulated in the EU Green Homes Directive, the purchase of methane boilers will no longer be facilitated, while the purchase of hybrid boilers will instead be incentivised. 

The so-called Bonus Casa (Home Bonus) for home renovations, the tax relief on building renovation work, has been updated by the Budget Law. For 2025, the 50% bonus for renovation work looks likely to be confirmed for principal  homes, up to a maximum spend of  €96,000 per property: however, the benefit will drop to 36% in 2026. With regard to other types of property, such as second homes and non-residential buildings, the envisaged tax break is 36% for this year (again up to a maximum spend of €96,000 per property), falling to 30% in 2026 and 2027.  

Other bonuses 

The Architectural Barriers Bonus remains in force, consisting of  a tax deduction of up to 75% of expenditure incurred for the elimination of barriers in favour or lifts, ramps or other technological systems geared to facilitating the mobility of people with disabilities both indoors and outdoors. For those living in condominiums, it should be borne in mind that a majority of co-owners at meetings  equal to 1/3 of the millesimal value of the building is required for these works to be approved. As regards the Sismabonus, the deduction will fall to 50 per cent for principal homes and 36 per cent for other properties this year: fresh cuts  will be made in 2026 and 2027. The Superbonus is being phased out, although a 65% deduction remains in place, applicable only to interventions already under way before 15 October 2024. Finally, the Façade Bonus and the so-called Green Bonus, related to gardening and landscaping work, have now been terminated.

Home appliance bonus and furniture bonus 

In order to qualify for the furniture and household appliance bonus for renovated properties, renovation work must be started prior to the purchase of furniture and appliances. In particular, the furniture bonus, which allows for a 50% deduction of expenses for the purchase of furniture and large household appliances following renovations, has been extended until 31 December 2025, and carries a €5,000 spending limit. This bonus will be split into ten equal annual instalments, conditional on the built heritage renovation works commencing as from 1st January of the year preceding the year of the purchase in question. With regard to household appliances, a contribution is being introduced for the scrapping of old appliances to be replaced with new, energy-efficient ones (i.e. class B or higher). The contribution will be equal to 30% of the cost of the appliance, up to a maximum of €100 per purchase, a figure that doubles in the case of families with an Equivalent Economic Situation Indicator (ISEE) of less than €25,000. 

Bonus Casa 2025: limits to deductions 

With the approval of the 2025 Budget Law, income limits have been set for tax deductions: for those earning between €75,000 and €100,000, the deduction ceiling will be €14,000, while the ceiling for higher earners will drop to €8,000. For those earning over € 75,000, there will also be a ceiling calculated according to the number and age of any children, and the presence of children with disabilities.